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ACC 211 (3 CR.)

PRINCIPLES OF ACCOUNTING I*

Presents accounting principles and their application to various businesses. Covers the accounting cycle, income determination, and financial reporting. Studies services, merchandising, and includes internal controls. Lecture 3 hours per week.

ACC 212 (3 CR.)

PRINCIPLES OF ACCOUNTING II*

Prerequisite is ACC 211. Continues accounting principles with emphasis on the application to partnerships, corporations and the study of financial analysis. Includes an introduction to cost and managerial accounting. Lecture 3 hours per week.

ACC 215 (3 CR.)

COMPUTERIZED ACCOUNTING

Prerequisite is ACC 212. Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 3 hours per week.

ACC 219 (3 CR.)

GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

Prerequisite is ACC 212 or equivalent. Introduces fund accounting as used by governmental and nonprofit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Lecture 3 hours per week.

ACC 221 (3 CR.)

INTERMEDIATE ACCOUNTING I*

Prerequisite is ACC 212 or equivalent. Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Lecture 3 hours per week.

ACC 222 (3 CR.)

INTERMEDIATE ACCOUNTING II*

Prerequisite is ACC 221. Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Lecture 3 hours per week.

ACC 231 (3 CR.)

COST ACCOUNTING I

Prerequisite is ACC 212 or equivalent. Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Lecture 3 hours per week.

ACC 232 (3 CR.)

COST ACCOUNTING II

Prerequisite is ACC 231 or equivalent. Studies profit analysis and other topics. Lecture 3 hours per week.

ACC 241 (3 CR.)

AUDITING I

Prerequisite is ACC 222 or equivalent. Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, and other topics. Lecture 3 hours per week.

ACC 261 (3 CR.)

PRINCIPLES OF FEDERAL TAXATION I

Presents the study of federal taxation as it relates to individuals and related entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.

ACC 262 (3 CR.)

PRINCIPLES OF FEDERAL TAXATION II

Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.

Please contact the appropriate division for the availability of general usage courses as described in the "Description of Courses" section.